Preferred Language
Articles
/
jeasiq-1844
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
...Show More Authors

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and quantifiable data on the use of the financial situation of the companies and their financial markets environment?
  2. Did the value of intellectual capital in the event of corporate profitability measured explain variation as one in which the dimensions of the financial performance are materialized?

The aim of the research into the possibility of measuring intellectual capital quantitative research into the possibility of measuring intellectual capital using quantitative measurements of financial sense to try the financial evaluation of the intangible assets of the knowledge of the companies studied sample. Experimental Investigation of the relationship between the value of the intellectual capital and the profitability of a number of Iraqi companies listed and traded in the Iraqi market for securities and to investigate the nature of that relationship, the direction, and the significance.

The research sample has consisted of (30) of the total company Iraqi companies listed and traded in the Iraqi, which are (73) companies in 2012. The most prominent results are the validity of the model test in the interpretation of the relationship between the value of intellectual capital and financial performance of the companies studied focusing on profitability, and forecast the trends expected future after he demonstrated regression results of statistically significant between the variables studied in the light of repeat testing process because of the multiplicity of measurements of profitability through the use of standard return on assets and return on the right of ownership, and then the direction as supplemented strongly exponential relationship between the two variables studied. With regard to the recommendations of the research, it has emerged; including the need to investigate the question of whether it was possible to conduct prospective studies focused on the study of each component of intellectual capital, individually and collectively, with its effect on the financial performance and then find out the most influential component in it.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The role of an active teacher in developing the curriculum by using educational techniqes a theoretical study
...Show More Authors

Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of artificial intelligence in achieving Customer satisfaction and its reflection on cost accounting: An applied research in the Iraqi electronic industries company
...Show More Authors

Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Societal awareness and its role in building the Arab state: an intellectual vision:
...Show More Authors

It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state, so the study attempted Addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries. In the Arab world and ways to enhanc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Transformational leadership and its role in organizational success An analytical study of the views of a sample of employees at the Faculty of Education, Samarra University
...Show More Authors

This research aims to know the role of transformational leadership in the organizational success of the College of Education at Samarra University. The researcher adopted the analytical descriptive method in analyzing the research problem. The research included two main hypotheses that resulted in four hypotheses that were subjected to statistical tests. A sample of (54) The researcher used the survey method as a main tool for collecting data and information as well as visits and structured interviews that took place during the period of application. The research reached a set of conclusions and recommendations among the conclusions that there is an art relationship There is a strong and moral impact between transformational lead

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of agricultural insurance in the prevention of financing risks in the form of slam : "An Empirical Study on Shikan Insurance and Reinsurance Company
...Show More Authors

The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of Performance Management Practices on Organizational Excellence
...Show More Authors

Abstract

The research aims to shed light on the extent to which the practices of performance management in achieving organizational excellence in one of the formations and the Ministry of Finance (GCT). The importance of the selection of these organizations is that they occupies a large and exceptional importance in the national economy through income redistribution add it to cover a large part of the state budget revenues, these organizations possess functionally diverse cadre of them pregnant initial certification and other senior and he fairly stable To meet this target, and on the basis of the data search exploratory researcher built model hypothesis for the search included variable impressionist and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS: THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS
...Show More Authors

The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of Banking Marketing Strategies in achieving Competitive Advantage: Applicatory Research on a Sample of Iraqi Private Banks
...Show More Authors

The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose,  the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the change process in enhancing organizational performance (Analytical research)
...Show More Authors

  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the Opportunity Cost in the Overall Economic Development: Applied Study in The General Company for Leather Industries
...Show More Authors

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

... Show More
View Publication Preview PDF
Crossref